Legal Opinion
Alex H. Washburn v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 15, 1960No. 16530PublishedCited by 11 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
During the year 1955 the taxpayer, petitioner herein, was employed by the Star Publishing Company, an Arkansas corporation, as its sole salaried officer and publisher and editor of its daily newspaper published at Hope, Arkansas, called the Hope Star. He also owned fifty per cent of the corporation’s capital stock. In 1955 the Arkansas Legislature passed an Act which exempted livestock and poultry feeds from the then existing 2% sales tax. Acts 1955, Act No. 94. During the same year the taxpayer expended the following amounts in securing the required number of…
2Cases cited10 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Schmidlapp v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Denver & R. G. W. R. Co. v. CommissionerUnited States Tax Court · 1962
- Montgomery v. CommissionerUnited States Tax Court · 1968
- Webb v. CommissionerUnited States Tax Court · 1971
- Jordan v. CommissionerUnited States Tax Court · 1973
- CGG Ams., Inc. v. Comm'rUnited States Tax Court · 2016
6 more not listed; retrieve them via the Exa API.